TMI Blog2016 (2) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... services. - Held that:- At this stage, it is difficult to accept the contention of the Revenue that discharge of service tax liability for the services rendered mostly in Orissa and partly in Jharkhand at Bhubaneswar, Odisha cannot be accepted as payment towards their liability and the applicant is required to discharge service tax again. Therefore, on this account, the applicant could able to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994. 3. Assailing the impugned order, the Ld. Advocate Shri Kartik Kurmy for the applicant submits that out of the said confirmed demand of ₹ 78.83 Lakhs, ₹ 63.00 Lakhs(approx..) relates to the demand for service tax even though paid during the period 2007-08 to 2009-10 for rendering services under the category of Mining, Mineral oil or gas services in the state of O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 Lakhs, fairly accepted that the said amount had been paid during the relevant period to the Commissioner of Service Tax, BBSR. It is his contention since part of the services rendered in the state of Jharkhand, therefore, they were required to discharge duty also at Jharkhand. Regarding the liability towards 'Business Auxiliary Service' and GTA Services, the Ld. A.R. submitted that it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage, it is difficult to accept the contention of the Revenue that discharge of service tax liability for the services rendered mostly in Orissa and partly in Jharkhand at Bhubaneswar, Odisha cannot be accepted as payment towards their liability and the applicant is required to discharge service tax again. Therefore, on this account, the applicant could able to make out a prima facie case fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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